North Carolina Payroll Guide

There are 2 required tax items you’ll need in order to get setup for payroll. 

How to register: 

Withholding Account Identification Number

New businesses can register online. Successful completion of the online registration process, you will obtain your Withholding Account Identification Number.

Unemployment Tax Number

Register online with the Division of Employment Security to receive your Unemployment Tax Number. Successfully completing online registration, you will be provided with your Unemployment Tax Number.

Filing Frequency

For new employers, the default filing frequency is Quarterly. To confirm your filing frequency, get in touch with the Department of Revenue at 877-252-3052.

Unemployment Insurance (UI) Tax Rate:

For questions about your tax rate, contact the Division of Employment Security at 866-278-3822.

How to locate these numbers if you’re already registered:

• Access the Department of Revenue e-Business Center to retrieve your account number.
• Your nine-digit (XXXXXXXXX) account number will be on any previously submitted quarterly return (NC-5).
• The Department of Revenue can be reached at (877) 252-3052 for questions..
• Visit the Division of Employment Security website to access your Unemployment Tax Number.
• Your ten-digit (000XXXXXXX) Unemployment Tax Number will be on any previously filed quarterly report (NCUI-101).
• The Division of Employment Security can be reached at (866) 278-3822 with questions.
• Your filing frequency is based on previous year’s annual payroll total; please contact the Department of Revenue at (877) 252-3052 with questions.
• Utilize the Division of Employment Security website to access your UI Tax Rate.
• You can find your unemployment tax rate on the Tax Rate Notice sent by the Division of Employment Security each November.